Administration by department of revenue
Acts 1981, ch. 206, § 5; T.C.A., § 67-6204.
(1) Administration and collection of the tax shall be by the department in the same manner as other taxes are collected by the state for and on behalf of municipal and county governments.
(2) The commissioner may promulgate rules and regulations necessary and reasonable for the administration of this part.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.